Kansas Department of Administration

99-a-015 - Journal Voucher Request Format and Journal Vouchers to Correct Expenditure and Receipt Documents (June 7, 1999) (supersedes 1065 and 1267) (supplemented by 00-a-008) (superseded by 03-a-017)

INFORMATIONAL CIRCULAR NO. 99-A-015 (Supersedes 1065 and 1267)
DATE: June 7, 1999
SUBJECT: Journal Voucher Request Format and Journal Vouchers to Correct Expenditure and Receipt Documents
EFFECTIVE DATE: June 7, 1999
A & R CONTACT: Audit Services Team  
  Randy Kennedy (785) 296-2125  
  Leroy Charbonneau (785) 296-2255  
  Shirley Gilchrist (785) 296-2882  
  Gina Reynoldson    
APPROVAL: Approved by Dale Brunton
SUMMARY: Provide format for Journal Voucher Requests to adjust STARS payment and receipt documents (not including payroll). Provide information to prepare journal vouchers to accomplish corrections.


Any element of a payment voucher or receipt voucher may be corrected (if appropriate) by preparing either a Journal Voucher Request (form DA-35R) or by preparing a DA-35A, journal voucher (one or the other, not both). The first attachment is the Journal Voucher Request. Journal Voucher Requests are used to request that the Audit Services Team make a correction to a previous payment voucher or receipt voucher. The Audit Services Team will then make a journal voucher correction in STARS based on the request.

The second attachment is a blank DA-35A journal voucher form. The DA-35A can be used by the agency to prepare the correction to a previous payment or receipt. The completed DA-35A should be submitted to the Audit Services Team for approval and processing.

The forms will be available, either for printing or download at our Internet site, http://www.da.ks.gov/ar/. The DA-35A will be in EXCEL format and the DA-35R in WORD format.

Rules that apply to DA-35Rs and DA-35As:

  1. Prior fiscal year corrections to PCA, expenditure sub-object, or revenue sub-object will not be processed with one exception. Corrections for expenditure transactions that affect IRS 1099 reporting in the current calendar year will be processed.
  2. No object code correction for less than $50.00 may be processed except when IRS 1099 reporting is affected.

    The IRS 1099 reportable expenditure sub-object codes as of June 7, 1999 are:

    2130 2440 2700 2790 5280 5523
    2140 2620 2710 2791 5291 5525
    2310 2632 2720 2950 5510 5526
    2320 2633 2730 2980 5512 5591
    2330 2640 2740 5204 5513 5920
    2340 2650 2750 5205 5515 5940
    2360 2670 2760 5206 5516 5950
    2370 2680 2770 5241 5520 5980
    2390 2690 2780 5270 5522 7150
  3. Changes made that impact IRS 1099 reporting must be made during the calendar year of the payment. Transaction code 780 with a vendor number must be used. If the correction is not made in the same calendar year, then do not use transaction code 780 (use 783).
  4. Clearly identify interfunds (if correcting the receipt portion, list the paying agency and paying voucher number (not necessary with the SOKI3 vouchers: State of Kansas Interactive Internet Interfunds)), interfund vouchers processed via the SOKI3 system, and vouchers processed under the agency's delegated audit authority. When submitting a listing of multiple vouchers they should be grouped by type of document (i.e. requests for adjustments to delegated audit authority vouchers should be submitted together rather than intermixed with other types of vouchers).
  5. Encumbrance numbers should only be listed or used when a change needs to be made to the encumbrance (i.e. the encumbrance needs to be charged and was not).
  6. a. Agencies should submit an original and a copy of each Journal Voucher Request DA-35R (please staple these together). The Audit Services Team will return the copy indicating the journal voucher number assigned and the date it was submitted for processing. If a copy is not submitted with the original, then no copy will be returned to the agency. 

    b. The Audit Services Team will not return copies of DA-35A journal vouchers prepared by the agency (only the original should be submitted). The agency should be able to determine if the document processed in STARS using the document number the agency assigned. The Audit Services Team will notify the agency of any changes to the DA- 35A.
  7. The DA-35R or DA-35A should only list the funding line affected by the desired change.

The balance of this circular applies to preparation of DA-35A's only.

Preparing the DA-35A Journal Voucher (see attached blank DA-35A)

The left most column (labeled "c/n to") of the DA-35A should contain the document number being corrected.

The current document number format is J2NNNXXX. NNN represents the agency number and XXX is a number assigned by the agency preparing the journal voucher.

In the explanation at the bottom indicate the purpose for the corrections and note if it is a payment voucher processed under the agency's delegated audit authority, an interfund, or an interfund processed in the SOKI3 system.

The next step is to reverse the original transaction by selecting the proper transaction code. Use the chart on the following page to determine the transaction code to use. First look at the column labeled "Original T/C" and locate the transaction code used when the document was processed, then select the corresponding transaction code in the column labeled "Correction T/C". Use the funding from the original document on this line of the DA-35A.

A reversal code of "R" is used to reverse the original line of funding for transaction codes in the 7XX series and 6XX series. However, the opposite is true when adjusting an encumbrance. To apply an expenditure against an encumbrance, an "R" should be used with transaction code 804 or 814. To restore an encumbrance (i.e. it was charged in error), the "R" should not be used.

To make the correcting entry determine the transaction code that should have been used with the transaction in the "Original T/C" column and select the corresponding transaction code in the column "Correction T/C". Put the corrected funding on this line of the DA-35A.

When using T/C 804 or 814 all funding elements including PCA, sub-object, and vendor number/sfx must match exactly to the encumbrance being adjusted regardless of how the voucher was paid. It is acceptable if the original voucher paid with a different PCA, sub-object or vendor number suffix than the encumbrance as long as they were appropriate to the payment.

Original T/C Correction T/C Vendor Number Comments
Receipts
602 602 no  
603 603 no  
604 604 no  
605 605 no  
606 606 no  
631 631 no  
632 632 no  
633 633 no  
635 635 no  
636 636 no  
639 639 no  
Expenditures
699 792 no  
700 793 no  
702 791 yes  
703 *783 no  
704 *783 no  
  and 804 yes Use only if encumbrance needs to be adjusted
705 *783 no  
  and 814 yes Use only if encumbrance needs to be adjusted
707 783 no  
717 781 yes  
718 782 yes  
723 784 yes  
731 783 no  
  and 814 yes Use only if encumbrance needs to be adjusted
732 783 no  
  and 804 yes Use only if encumbrance needs to be adjusted
733 783 no  
734 781 yes  
735 784 yes  
736 791 yes  
*use 780 when changes to 1099 reporting are needed (vendor number required)

The person completing the DA35A should affix their name in the appropriate block on the lower right of the DA-35A. There is also a second name block for another person at the agency to approve the DA-35A (optional). These names may be signed, printed or stamped.

Examples of DA-35A corrections (CY=current year, PY=prior year):

Correct funding and sub-object. The first line reverses the original expenditure and the second charges the correct funding. This format is also used for correcting encumbered payments where no adjustment is needed to the encumbrance.
Image of Correct funding and sub-object

Apply a current year payment against a prior year encumbrance. The first line charges the encumbrance, the second line restores the current year funding as if the transaction had not occurred, and the third line charges the prior fiscal year.
Image of Apply a current year payment against a prior year encumbrance.

Reduce an interfund, which processed in excess of the amount due. When another agency is involved both agencies must approve the reduction.
Image of Reduce an interfund, which processed in excess of the amount due.

Apply a payment against an encumbrance when the original payment was made unencumbered against the same funding and fiscal year. Note that if the encumbrance has a vendor number it is required on the journal voucher.
Image of Apply a payment against an encumbrance

Correct the encumbrance and funding for an encumbered payment. The first line restores the encumbrance balance that was charged in error. The second line charges the correct encumbrance. The third line reverses the original funding. The fourth line charges the correct funding.
Image of what the funding lines should look like

Correct a payment voucher from an expenditure to a reduction of revenue.
Image of Correct a payment voucher from an expenditure

Correct a receipt from a revenue to a reduction of expenditure. This should only be used for refunds or recovery of overpayments.
Image of Correct a receipt from a revenue to a reduction of expenditure.

Correct funding on a prior year receipt. Corrections to prior year receipt funding are made in the current fiscal year using transfer sub-object codes. Sub-object code 6601 is always used regardless of the original sub-object code. The explanation on the DA-35A must state in which fiscal year the original receipt transaction processed.
Image of Correct funding on a prior year receipt.

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